PRC PRODUCTS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PRC PRODUCTS
Largest movements
- Financial fixed assets -€106,000
no longer reported in 2025 (was €106,000)
- Cash +€36,805
up €36,805 (+35.6%), from €103,262 to €140,067
mainly Investment in fixed assets (net) (+€109,564) and Deferred charges and accrued income (+€4,887)
- Receivables within one year +€32,174
new in 2025: €32,174
- Tangible fixed assets -€6,742
down €6,742 (-57.5%), from €11,717 to €4,975
of which Furniture and vehicles: -€4,749
- Deferred charges and accrued income -€4,887
down €4,887 (-95.5%), from €5,119 to €233
- Other debts -€31,596
down €31,596 (-30.4%), from €104,048 to €72,452
- Profit (loss) carried forward -€11,678
down €11,678 (-36.5%), from €32,031 to €20,353
- Tax, wage and social debts -€8,389
down €8,389 (-59.0%), from €14,229 to €5,840
of which Taxes: -€12,092
- Trade debts +€3,014
up €3,014 (+2,631%), from €115 to €3,129
- Gross operating margin -€75,296
down €75,296 (-71.5%), from €105,341 to €30,044
- Taxes -€25,408
down €25,408 (-98.5%), from €25,789 to €382
- Financial income -€5,818
down €5,818 (-100.0%), from €5,818 to €0
- Financial charges +€3,612
up €3,612 (+2,196%), from €164 to €3,776
of which Non-recurring financial charges: +€3,564
- Depreciation -€2,415
down €2,415 (-43.2%), from €5,593 to €3,178
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,098 | €177,449 | -€48,649 | -21.5% |
| Fixed assets | 21/28 | €117,717 | €4,975 | -€112,742 | -95.8% |
| Tangible fixed assets | 22/27 | €11,717 | €4,975 | -€6,742 | -57.5% |
| Plant, machinery and equipment | 23 | €4,960 | €2,966 | -€1,993 | -40.2% |
| Furniture and vehicles | 24 | €6,757 | €2,009 | -€4,749 | -70.3% |
| Financial fixed assets | 28 | €106,000 | - | -€106,000 | |
| Current assets | 29/58 | €108,381 | €172,474 | +€64,093 | +59.1% |
| Amounts receivable within one year | 40/41 | - | €32,174 | +€32,174 | |
| Other amounts receivable | 41 | - | €32,174 | +€32,174 | |
| Cash at bank and in hand | 54/58 | €103,262 | €140,067 | +€36,805 | +35.6% |
| Deferred charges and accrued income | 490/1 | €5,119 | €233 | -€4,887 | -95.5% |
| Total equity and liabilities | 10/49 | €226,098 | €177,449 | -€48,649 | -21.5% |
| Equity | 10/15 | €107,706 | €96,028 | -€11,678 | -10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,075 | €57,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,215 | €55,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,031 | €20,353 | -€11,678 | -36.5% |
| Amounts payable | 17/49 | €118,392 | €81,421 | -€36,971 | -31.2% |
| Amounts payable within one year | 42/48 | €118,392 | €81,421 | -€36,971 | -31.2% |
| Trade debts | 44 | €115 | €3,129 | +€3,014 | +2,631% |
| Suppliers | 440/4 | €115 | €3,129 | +€3,014 | +2,631% |
| Taxes, remuneration and social security | 45 | €14,229 | €5,840 | -€8,389 | -59.0% |
| Taxes | 450/3 | €12,092 | - | -€12,092 | |
| Remuneration and social security | 454/9 | €2,137 | €5,840 | +€3,703 | +173% |
| Other amounts payable | 47/48 | €104,048 | €72,452 | -€31,596 | -30.4% |
| Non-recurring operating income | 76A | - | €39,630 | +€39,630 | |
| Remuneration, social security and pensions | 62 | €31,989 | €33,621 | +€1,632 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,593 | €3,178 | -€2,415 | -43.2% |
| Other operating charges | 640/8 | €588 | €765 | +€177 | +30.1% |
| Gross operating margin | 9900 | €105,341 | €30,044 | -€75,296 | -71.5% |
| Operating profit (loss) | 9901 | €67,170 | -€7,520 | -€74,690 | |
| Financial income | 75/76B | €5,818 | €0 | -€5,818 | -100.0% |
| Recurring financial income | 75 | €5,818 | €0 | -€5,818 | -100.0% |
| Financial charges | 65/66B | €164 | €3,776 | +€3,612 | +2,196% |
| Recurring financial charges | 65 | €164 | €212 | +€48 | +28.9% |
| Non-recurring financial charges | 66B | - | €3,564 | +€3,564 | |
| Profit (loss) for the period before taxes | 9903 | €72,824 | -€11,296 | -€84,120 | |
| Income taxes | 67/77 | €25,789 | €382 | -€25,408 | -98.5% |
| Profit (loss) for the period | 9904 | €47,035 | -€11,678 | -€58,712 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,035 | -€11,678 | -€58,712 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.